https://www.taxtmi.com/caselaws?id=28968 The court dismissed the application seeking a reference under s. 256(2) of the I.T. Act, 1961 for the assessment year 1972-73, due to a delay in filing attributed to a calculation error by the advocate's clerk. The court found the explanation for the delay invalid as the exclusion of the court's winter vacation period was not justified. It was noted that the application could have been filed within the limitation period without technical issues. Additionally, discrepancies were found regarding the service date on the petitioner and the power-of-attorney date. Consequently, the court refused to condone the delay, leading to the dismissal of the application as time-barred. en-us Fri, 26 Mar 1982 00:00:00 +0530 Tue, 09 Mar 2010 11:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28968 The court dismissed the application seeking a reference under s. 256(2) of the I.T. Act, 1961 for the assessment year 1972-73, due to a delay in filing attributed to a calculation error by the advocate's clerk. The court found the explanation for the delay invalid as the exclusion of the court's winter vacation period was not justified. It was noted that the application could have been filed within the limitation period without technical issues. Additionally, discrepancies were found regarding the service date on the petitioner and the power-of-attorney date. Consequently, the court refused to condone the delay, leading to the dismissal of the application as time-barred. Case-Laws Income Tax Fri, 26 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28968